Why are countries relucant to exchange information on interest income? : participation in and effectiveness of the EU savings tax directive
Peter Schwarz
| Year of publication: |
2009
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|---|---|
| Authors: | Schwarz, Peter |
| Published in: |
International review of law and economics. - Amsterdam [u.a.] : Elsevier, ISSN 0144-8188, ZDB-ID 704902-X. - Vol. 29.2009, 2, p. 97-105
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| Subject: | EU-Steuerrecht | EU tax law | Auskunftspflicht | Disclosure regulation | International | Zins | Interest rate | Quellensteuer | Withholding tax | Steuerflucht | Cross-border tax evasion | Deutschland | Germany | 2005-2006 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003864664